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Withholding Tax (Immovable Property (Amt withheld by purchaser must be…
Withholding Tax
Immovable Property
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Amt withheld by purchaser must be paid, from date on which the seller is paid
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Interest
Exemptions
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Foreign, natural person physically present >183 days in 12mo
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If no declaration, 3 months to submit to commissioner for refund
Royalties
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s10(1)(l): Exemptions
Foreign, natural person physically present >183 days in 12mo
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